随着我国社会经济的发展,国家对林业日益重视,林业投入不断增加,林业资金的绩效评价问题也随之受到越来越多的关注。文章尝试利用综合评价法来对林业财政专项资金绩效评价的过程进行梳理,指出了绩效评价中应该遵循的原则和注意的问题,为具体的绩效评价工作提供理论方法上的支持。 With the social and economic development in our country, the state attaches more and more importance to forestry and the investment in forestry has been increasing. Therefore, more and more attention has been paid to the issue of the performance appraisal of forestry funds. The article attempts to use the comprehensive evaluation method to sort out the process of the performance evaluation of forestry finance special funds, points out the principles and attention problems that should be followed in performance evaluation, and provides theoretical and methodological support for specific performance evaluation work.